Last year, Microsoft announced Windows 10 S. Now Joe Belfiore confirmed on Twitter that a new S Mode is going to replace Windows 10 S. It will be available as a “mode” for existing Windows 10 and won’t continue being a separate Windows 10 version. The S Mode will become available next year.
We use Win10S as an option for schools or businesses that want the 'low-hassle'/ guaranteed performance version. Next year 10S will be a "mode" of existing versions, not a distinct version. SO … I think it's totally fine/good that it's not mentioned.
— Joe Belfiore (@joebelfiore) March 7, 2018
Microsoft and OEM partner will sell devices that come with the S Mode enabled out of the box. To access all Windows 10 features and get the full version users would then have to pay $49 to upgrade to Windows 10 Pro.